Courtenay Annual Report 2025 draft

Equipment/ Furniture/ Vehicles Engineering Structures Other Tangible Capital Assets Total 2024 Roads Water Sewer Other

2,926 36,313 290,324 18,498 754,160 49,230 3,313,106 571,553 - $5,036,110 2,436,814 - - - - - - - - - - (50,932)

Less: Transfers into Service (36,313) (3,141,327) (319,963) - (3,497,602) (737,855)

28,377,529 8,963,328 34,959,710 31,766,596 126,549,983 31,207,713 23,383,324 33,338,045 1,427,059 319,973,288 303,627,862 Add: Additions (including Transfers into Service) 2,150,151 781,153 621,128 3,172,040 3,446,747 241,862 3,074,784 2,470,037 82,165 16,040,068 16,722,439 Less: Disposals - - (607,252) (371,527) (261,228) (31,240) (19,416) (100) ( 210,078) (1,500,841) (377,013)

Opening Balance - 4,701,395 16,538,410 15,755,079 62,656,626 10,103,784 3,865,231 13,675,914 1,251,385 128,547,824 121,296,145 Add: Amortization - 329,565 891,548 1,717,892 3,174,688 571,460 425,209 905,506 69,667 8,085,537 7,584,845 Less: Accum Amortization on Disposals - - (242,046) (349,787) (237,808) (18,830) (18,769) (100) ( 210,079) (1,077,419) (333,167)

Closing Balance Construc tion-in-progress 11,719 546,940 635,155 82,457 5,880,430 136,764 181,968 311,901 - 7,787,334 5,036,110

Add: Construction-in-progress 8,793 546,940 344,831 63,959 5,126,270 87,533 10,188 60,311 - 6,248,827 3,388,082

- 5,030,960 17,187,912 17,123,184 65,593,506 10,656,415 4,271,672 14,581,320 1,110,973 135,555,942 128,547,823 $30,539,399 $5,260,462 $18,420,828 $17,526,382 $70,022,426 $20,898,684 $22,348,989 $21,538,564 $188,172 $206,743,906 $196,461,574

Closing Balance Tangible Capital Assets and CIP 30,539,399 10,291,422 35,608,741 34,649,566 135,615,931 31,555,099 26,620,661 36,119,884 1,299,145 342,299,848 325,009,397 ACCUMULATED AMORTIZATION

Improvements Buildings

Land

Land

The Corporation of the City of Courtenay Consolidated Schedule of Tangible Capital Assets - Schedule 3 For the year ended December 31, 2025 COST Opening Balance Construc tion-in-progress (CIP) Less: Writedowns & Realloca tions Opening Balance Tangible Capital Assets

Net Book Value for year

ended December 31, 2025

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